Dáil Éireann Debate, Tuesday - 24 June 2014
229. Deputy Pat Deering asked the Minister for Public Expenditure and Reform the reason a community child care facility (details supplied) in County Carlow is liable to pay commercial rates when all other community child care facilities are exempt. [26937/14]
View answerI wish to point out that the Commissioner of Valuation is independent in the exercise of his duties under the Valuation Act, 2001 and that I, as Minister for Public Expenditure and Reform, have no function in decisions in this regard.
The Valuation Act, 2001, which came into effect on 2 May 2002, provides that all buildings used or developed for any purpose including constructions affixed thereto are rateable unless expressly exempted under Schedule 4 of the Act. Such exempt buildings would principally include those used for public worship, education and health care provided on a not-for-profit basis, and charitable purposes. The Act maintains the long-standing position that commercial facilities - including all private childcare facilities such as play schools, preschools, crèches and Montessori schools - are liable for rates.
I am informed by the Valuation Office that the property to which the Deputy refers was the subject of a request from the occupiers for a revision of valuation in 2013 on the grounds that the operating company was a charitable organisation and that, as a consequence, should be exempt from the payment of rates. The Revision Officer appointed by the Commissioner of Valuation, on considering the Memorandum and Articles of Association submitted by the operators of the facility, found that it did not state as its main object or objects, a charitable purpose and, accordingly, it did not qualify for exemption under paragraph 16 of Schedule 4 of the Valuation Act, 2001.
The legislation is quite specific about the range of exemptions that can be allowed by the Commissioner, who is very much constrained by the legislative provisions which allow him no discretionary latitude to grant exemptions not covered by Schedule 4. His Office thoroughly examines all requests for exemption to ensure that fairness and equity are observed in the operation of the Valuation Act as it relates to the valuation of childcare facilities and all other categories of property.
